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CS Professional · Compliance Management, Audit and Due Diligence · Signing and Certification

Kaveri Crafts Pvt Ltd is a small company with no company secretary on its rolls and two directors. Under the proviso to section 92(1), who signs its annual return?

A director signs. For a small company, the proviso says the company secretary signs the annual return, or where there is no company secretary, the director signs. The practising company secretary substitution applies only under the general rule for other companies.

  1. AA director of the companyCorrect
  2. BA company secretary in practice
  3. CBoth directors jointly with a practising CS
  4. DThe statutory auditor

Explanation

For a One Person Company and small company, the annual return is signed by the company secretary, or where there is none, by the director. Kaveri has no company secretary, so a director signs. The general rule requiring a practising CS applies to other companies.

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